Time limit to upload Form GST MOV-09 on GST portal

[SIDDHARTH KOTHARI]

As per Circular no. 41/15/2018 GST :

Where the owner of the goods or any person authorized by him comes forward to make the payment of tax and penalty as applicable under clause (a) of sub-section (1) of section 129 of the CGST Act, or where the owner of the goods does not come forward to make the payment of tax and penalty as applicable under clause (b) of sub-section (1) of the said section, the proper officer shall, after the amount of tax and penalty has been paid in accordance with the provisions of the CGST Act and the CGST Rules, release the goods and conveyance by an order in FORM GST MOV-05. Further, the order in FORM GST MOV-09 shall be uploaded on the common portal and the demand accruing from the proceedings shall be added in the electronic liability register and the payment made shall be credited to such electronic liability register by debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the CGST Act.'

Even in Point no (v) A summary of every order in FORM GST MOV-09 and FORM GST MOV-11 shall be uploaded electronically in FORM GST-DRC-07 on the common portal.

Is there any time limit to upload the MOV-09 on Common GST Portal?

Is there any time limit to create the liability on GST Portal and adjust the cash or credit balance on GST Portal?

In there any time limit to upload details of every order in MOV-09 and MOV-11 in DRC-07 on the Common Portal?

Thanks and Regards

[Sadanand Bulbule]

Dear quersit

Section 129[3] reads as under:

(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).

In view of this provision. the penalty order in FORM MOV-09 shall be uploaded instantly. That is the reason the CBIC Circular No. 41/15/2018-GST dated 13/04/2018 has not prescribed any time frame to do so. This does not mean that, the officer can do it at his own sweet time. It has to be instantly.

On a practical note, such orders are seldom uploaded instantly.

[Sadanand Bulbule]

Many a times, “collection” of penalty is much before its “ levy” in hurry to  release the detained conveyance. 

AI Summary

Penalty order upload required immediately under Section 129(3); liability must be created and payment credited on GST portal. Under statutory timelines the penalty notice and order arising from detention must be issued and passed within prescribed short periods, and the resulting penalty order in FORM GST MOV-09 is required to be uploaded on the common GST portal immediately. Summaries of MOV-09 and MOV-11 must be uploaded in FORM GST-DRC-07; the demand must be created in the electronic liability register and payments credited thereto by debiting the electronic cash or credit ledger as per the Act and rules.